Download or read book Manual del Impuesto sobre sociedades 2005 written by and published by . This book was released on 2005 with total page 485 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual del impuesto sobre sociedades 2005 written by and published by . This book was released on 2005 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual pr ctico del impuesto sobre sociedades written by Antonio Durán-Sindreu Buxade and published by . This book was released on 1988 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual del Impuesto sobre Sociedades written by Javier Argente Álvarez and published by . This book was released on 2011 with total page 1256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Un completo y profundo análisis del impuesto sobre Sociedades, tanto del régimen general como de los distintos regímenes especiales, que cada vez cobran más importancia por las ventajas fiscales que comportan, pero que muchas veces conllevan una notable complejidad por la variedad de condiciones previas requeridas y que en este manual se encuentran perfectamente explicadas. La obra incluye numerosos ejemplos de aplicación práctica así como un anexo normativo actualizado hasta mayo de 2011. Otro aspecto importante y muy valorado es el enfoque práctico de los comentarios del autor, que resuelven las dudas con casos reales del día a día. El manual le ofrece un alto nivel de seguridad jurídica, y explica perfectamente aquellas cuestiones que no terminan de clarificarse con la aplicación pura de la norma, o bien existe un vacío legal o incluso una contradicción legislativa. Entre las novedades y modificaciones normativas cabe destacar las siguientes: - La ley de Presupuestos Generales del Estado 2011 y cómo afecta a las empresas pequeñas. - La ley de Economía Sostenible en su aplicación a aspectos fiscales.

Download or read book Manual del impuesto sobre sociedades written by Juan José Rubio Guerrero and published by . This book was released on 2003 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual pr ctico del impuesto sobre sociedades written by Antonio Durán-Sindreu Buxadé and published by . This book was released on 1988 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual pr ctico del impuesto sobre sociedades written by Bufete Cuatrecasas and published by . This book was released on 2000 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual del impuesto sobre sociedades written by José Ramón Varela Suárez and published by . This book was released on 1993 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt: Manual del impuesto sobre sociedades. - v. 2.

Download or read book Manual pr ctico del impuesto sobre sociedades written by Javier . . . [et al. ] Argente Álvarez and published by . This book was released on 2017-04 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: El Manual práctico del Impuesto sobre Sociedades realiza un completo recorrido por este tributo, tanto desde el punto de vista del régimen general como de sus diferentes regímenes especiales que cada vez cobran más importancia por las ventajas fiscales que comportan. Otra característica de la obra es la seguridad jurídica que proporciona el constante apoyo de los autores en la normativa a lo largo de sus exposiciones con lo que el lector conoce en cada punto del texto la normativa aplicable a la cuestión que se está suscitando. Asimismo, el lector encontrará numerosa doctrina administrativa, materializada en forma de contestaciones a consultas a la Dirección General de Tributos y resoluciones del Tribunal Económico-Administrativo Central y que los autores utilizan para explicar aquellas cuestiones que no terminan de clarificarse con la aplicación pura de la norma, o bien existe un vacío legal o incluso una contradicción legislativa. Numerosos ejemplos redondean la vocación práctica de la obra ya que se basan en situaciones reales y acordes con la normativa vigente.

Download or read book Manual del Impuesto sobre Sociedades written by Instituto de Estudios Fiscales (Espanya) and published by . This book was released on 1993 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual del impuesto sobre sociedades written by and published by . This book was released on 1993 with total page 1306 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Manual del Impuesto sobre Sociedades written by Javier Argente Álvarez and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: El Manual del Impuesto sobre Sociedades realiza un completo recorrido por este tributo, desde el punto de vista del régimen general como de sus diferentes regímenes especiales, que cada vez cobran más importancia por las ventajas fiscales que comportan.

Download or read book Limitation on Benefits Clauses in Double Taxation Conventions written by Félix Alberto Vega Borrego and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Upfront planning for international structures is crucial to ensure coverage under bilateral tax treaties. However, because treaty shopping – whereby a third-party national or a corporation sets up a shell company in order to minimize or eliminate income tax – can potentially be facilitated by taking advantage of double taxation conventions, companies must carefully scrutinize and comply with requirements found in the limitation on benefits (LOB) clauses in tax treaties. This second edition of the only publication directly analysing the legal framework and application of LOB clauses in double taxation conventions adds detailed coverage of such major recent developments as the recent tax treaties concluded between the United States (US) and European Union (EU) Member States, the last version of the US Model Tax Convention (2016), the OECD/G20 project on Base Erosion and Profit Shifting (BEPS), and relevant new rulings handed down by the European Court of Justice. Among the subjects and topics covered are the following: – definition of the concepts of person and residence provided in the OECD model; – concept of beneficial owner; – application of domestic anti-avoidance rules; – adoption of specific provisions to counter the phenomenon of treaty shopping; – determination of sufficient nexus with the state of residence or a real business purpose;and – possible consequences of the incompatibility of LOB clauses with EU law. This new edition will continue to provide tax attorneys, tax professionals, and government officials with the perspective needed for effective decision-making in this realm of international taxation. Academics and researchers in taxation will also appreciate the in-depth and up-to-date coverage of this important subject.

Download or read book Guide to Foreign and International Legal Citations written by and published by . This book was released on 2006 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Formerly known as the International Citation Manual"--p. xv.

Download or read book Creating Fiscal Space for Poverty Reduction in Ecuador written by and published by World Bank Publications. This book was released on 2005-01-01 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews Ecuador's fiscal management and public expenditure policies in the context of its development and poverty reduction goals. Findings include that the country's impressive fiscal performance of 2003 is encouraging but fragile, as several structural bottlenecks could impede fiscal discipline and recovery. Reversing poverty trends is critical for the country's stability, and this can only be achieved with well-targeted, effective and efficient pro-poor programmes.

Download or read book Bulletin for International Fiscal Documentation written by and published by . This book was released on 2005 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Attribution of Profits to Permanent Establishments written by Raffaele Russo and published by IBFD. This book was released on 2005 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The attribution of profits to permanent establishments (PEs) is probably one of the most complex subjects of the international tax arena. The interaction of treaty rules and domestic legislations sometimes leads to unacceptable results such as double taxation or double non-taxation. This book compares the tax treatment of cross-border dealings between different parts of the same enterprise in several countries."--Extracted from publisher website on June 29, 2016